v3.26.1
Taxes (Tables)
6 Months Ended
Dec. 31, 2025
Taxes [Abstract]  
Schedule of Loss Before Income Taxes

The Loss before Income Taxes consisted of the following components: 

 

   For the six months ended
December 31,
 
   2024   2025 
   HKD   HKD   US$ 
             
Hong Kong  $1,307,335   $1,443,325   $185,440 
Foreign   (27,749,126)   (2,469,999)   (317,347)
Total loss before income taxes  $(26,441,791)  $(1,026,674)  $(131,907)
Schedule of Income Tax Provision

The income tax provision consisted of the following components:

 

   For the six months ended
December 31,
 
   2024   2025 
   HKD   HKD   US$ 
Current:            
Hong Kong  $87,570   $120,336   $15,461 
Total current   87,570    120,336    15,461 
Total provision for income taxes  $87,570   $120,336   $15,461 
Schedule of Components of the Aggregate Deferred Tax Assets and Liabilities

 The following table sets forth the significant components of the aggregate deferred tax assets and liabilities as of:

 

   June 30,
2025
   December 31,
2025
 
   HKD   HKD   US$ 
Deferred Tax Assets/Liabilities               
Net operating loss carryforwards  $364,025   $216,679   $27,839 
Less: valuation allowance   (364,025)   (216,679)   (27,839)
Deferred tax assets, net  $
-
   $
-
   $
-
 
Schedule of Provision for Income Taxes and the Provision

A reconciliation between the Group’s actual provision for income taxes and the provision at the Hong Kong statutory rate was as follows:

  

   For the six months ended
December 31,
 
   2024   2025 
   HKD   HKD   US$ 
Loss before income tax  $(26,441,791)  $(1,026,674)  $(131,907)
Hong Kong income tax rate   16.5%   16.5%   16.5%
Income tax expense computed at statutory rate   (4,362,896)   (169,400)   (21,764)
Reconciling items:               
Non-deductible expenses   4,483,219    369,201    47,435 
Non-taxable income   (70,758)   (157,279)   (20,208)
Preferential rate (1)   (193,617)   (158,289)   (20,337)
Temporary difference not recognized   7,456    55    7 
Valuation allowance   284,327    44,806    5,757 
Different tax rates of subsidiaries operating in other jurisdictions   53,895    (35,156)   (4,517)
(Over) Under-provision in prior year   (114,056)   226,398    29,088 
Total income tax expense  $87,570   $120,336   $15,461 
Effective tax rate   -0.33%   -11.72%   -11.72%

 

  (1) The Group’s basic and diluted losses per share would have been each lowered by HKD0.010 (US$0.001) per share for the six months ended December 31, 2025 and 2024 without the preferential tax rate reduction, respectively.